Pearl Company had the following stockholders' equity as of January 1, 2020. Common stock. $5 par value, 21.100 shares issued Paid-in capital in excess of par-common stock Retained earnings Total stockholders' equity $105,500 304,000 317,000 $726,500 During 2020, the following transactions occurred. Feb. 1 Mar. 1 Mar. 18 Pearl repurchased 2,020 shares of treasury stock at a price of $21 per share, 740 shares of treasury stock repurchased above were reissued at $19 per share. 520 shares of treasury stock repurchased above were reissued at $14 per share. 550 shares of treasury stock repurchased above were reissued at $23 per share. Apr. 22 (a) Your answer is partially correct Prepare the journal entries to record the treasury stock transactions in 2020, assuming Pearl uses the cost method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry"fo the annut titles and enter for the amount Prepare the journal entries to record the treasury stock transactions in 2020, assuming Pearl uses the cost method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation 42420 eb. 1 Treasury Stock 42420 Cash 14060 11 Cash 1480 Retained Earnings 15540 Treasury Stock 1.18 Cash 7280 3,640 Retained Earnings 10.920 Treasury Stock Cash 12650 Spr. 22 2750 Treasury Stock 9900 Pald-in Capital from Treasury Stock